S.I. No. 85/1960:

IMPOSITION OF DUTIES (No. 90) (HATS AND CAPS FOR WOMEN AND GIRLS) ORDER, 1960.

IMPOSITION OF DUTIES (No. 90) (HATS AND CAPS FOR WOMEN AND GIRLS) ORDER, 1960.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), hereby order as follows :

1. This Order may be cited as the Imposition of Duties (No. 90) (Hats and Caps for Women and Girls) Order, 1960.

2. A duty of customs at the rate of fifteen shillings the article, shall be charged, levied and paid on each of the following articles imported on or after the 28th day of April, 1960, that is to say, hats and caps, whether completely or partially manufactured, which are suitable for wear by women or suitable for wear by girls and the value of which does not exceed twenty shillings the article, excluding--

(a) hats and caps which are made wholly or mainly of felt or of paper other than paper yarn,

(b) hats and caps which are made wholly or mainly of leather,

(c) hats and caps which have been knitted other than those made from knitted fabric,

(d) berets and articles similar thereto.

3. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by this Order any articles chargeable with such duty or, in the case of any such articles already imported, to take delivery thereof without payment of such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).

4. The following statutory provisions shall apply and have effect in the manner hereinafter mentioned, that is to say :

(a) the provisions of section 6 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), shall apply and have effect in relation to the duty imposed by this Order as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said Act, and this Order were mentioned in the third column of the said Schedule opposite the mention of the said articles in the said second column, and the rate of ten shillings the article were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column ;

(b) the provisions of section 16 of the said Act and the regulations made under that section shall apply and have effect for the purpose of the said section 6 as applied by this paragraph.

5. The duty imposed by the Emergency Imposition of Duties (No. 267) (Personal Clothing and Wearing Apparel) Order, 1951 ( S.I. No. 357 of 1951 ), shall not be charged or levied on any article which is chargeable with the duty imposed by this Order and is not the subject of a licence under paragraph 3 of this Order.

6. The duty imposed by this Order is hereby placed under the care and management of the Revenue Commissioners.

GIVEN under the Official Seal of the Government, this 26th day of April, 1960.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE.

The effect of this Order is to impose a minimum rate of duty of 15/-(full) 10/-(pref.) on certain hats and caps for women and girls.